Chapter 113-4 Intangible, Franchise, and Excise Tax Payments

113-4-01 Intangible property tax and insurance company franchise tax payments.

The payment of any tax bill issued by the treasurer of state or the superintendent of insurance upon the mutual agreement of the superintendent and the treasurer pursuant to section 5725.22 of the Revised Code shall be made in accordance with the provisions of this rule.

(A) Method of payment

Payments must be made by electronic funds transfer and payable in United States dollars.

(B) Timeliness of payment

Regardless of the method of payment used, the payment must be made to the treasurer on or before the due date specified on the tax bill or by the end of the first business day immediately following the due date, if such due date falls on a Saturday, a Sunday or a holiday. For purposes of determining the timeliness of a payment and the imposition of any penalty for late payment, as may be provided for by law, payment is considered to be made when it is received by the treasurer, irrespective of any United States postal service marking or other stamp or mark indicating the date on which the payment may have been mailed.

Effective: 02/04/2013
R.C. 119.032 review dates: 11/05/2012 and 01/23/2018
Promulgated Under: 111.15
Statutory Authority: 5725.22 , 113.08
Rule Amplifies: 5725.22 , 113.08
Prior Effective Dates: 10/1/87 (Emer.), 12/11/87, 6/28/07

113-4-02 Public utilities excise tax payments.

The payment of any tax bill issued by the treasurer of state or the tax commissioner on behalf of the treasurer pursuant to section 5727.42 of the Revised Code shall be made in accordance with the provisions of this rule.

(A) Method of payment

Payments must be made by electronic funds transfer and payable in United States dollars.

(B) Timeliness of payment

Regardless of the method of payment used, the payment must be made to the treasurer on or before the due date specified on the tax bill or by the end of the first business day immediately following the due date, if such due date falls on a Saturday, a Sunday or a holiday, for purposes of determining the timeliness of a payment and the imposition of any penalty for late payment, as may be provided for by law, payment is considered to be made when it is received by the treasurer, irrespective of any United States postal service marking or other stamp or mark indicating the date on which the payment may have been mailed.

Effective: 02/04/2013
R.C. 119.032 review dates: 11/05/2012 and 01/23/2018
Promulgated Under: 111.15
Statutory Authority: 5727.42 , 113.08
Rule Amplifies: 5727.42 , 113.08
Prior Effective Dates: 10/1/87 (Emer), 12/11/87, 6/28/2007

113-4-03 Motor vehicle and watercraft sales and use tax.

The payment of all motor vehicle and watercraft sales and use tax pursuant to sections 4505.06 and 1548.06 shall be made in accordance with this rule.

(A) Method of payment

Payments must be made by electronic funds transfer through the treasurer of state's online payment processing system and remitted pursuant to procedures prescribed by the treasurer of state.

(B) Timeliness of payment

Each county clerk shall forward to the treasurer of state all sales and use tax collections resulting from sales of motor vehicles, off-highway motorcycles, all-purpose vehicles, titled watercraft and outboard motors during a calendar week on or before the Friday following the close of that week. If, on any Friday, the offices of the clerk of courts or the state are not open for business, the tax shall be forwarded to the treasurer of state on or before the next day on which the offices are open. Upon receipt of a tax payment, the treasurer of state shall forward an online remittance report to the tax commissioner. If the tax due for any week is not remitted by a clerk of courts as required, the commissioner may require the clerk to forfeit the poundage fees for the sales made during that week.

Effective: 02/04/2013
R.C. 119.032 review dates: 01/23/2018
Promulgated Under: 111.15
Statutory Authority: 4505.06 , 1548.06 , 113.08
Rule Amplifies: 4505.06 , 1548.06 , 113.08